https://www.taxtmi.com/caselaws?id=54273 The appeal was allowed, emphasizing the correction of accounting entries without the need for refund applications. The judgment noted that reversals of debit entries not covered by Section 11B should be corrected through accounting entries as per Cenvat Credit Rules, with reference to previous decisions like Vishakhapatnam Steel Plant and United Phosphorus. The appellants were advised to correct the books suo motu after informing the jurisdictional officer, in line with the Tribunal's decision in Vishakhapatnam Steel. en-us Tue, 14 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54273 The appeal was allowed, emphasizing the correction of accounting entries without the need for refund applications. The judgment noted that reversals of debit entries not covered by Section 11B should be corrected through accounting entries as per Cenvat Credit Rules, with reference to previous decisions like Vishakhapatnam Steel Plant and United Phosphorus. The appellants were advised to correct the books suo motu after informing the jurisdictional officer, in line with the Tribunal's decision in Vishakhapatnam Steel. Case-Laws Central Excise Tue, 14 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54273